---
type: "Bill"
title: "Sales and use tax, aircraft refurbishing, exemption for parts used, extended after May 2022."
description: "Sales and use tax, aircraft refurbishing, exemption for parts used, extended after May 2022."
jurisdiction: "us/states/al"
legislature: "Alabama Legislature"
session: "2021rs"
identifier: "HJR 5"
citation: "Alabama HJR 5 (2021rs)"
classification: ["joint resolution"]
subjects: ["Resolutions", "Legislative"]
status: "enacted"
primary_sponsors: ["Lee"]
version_count: 2
action_count: 12
vote_count: 0
first_action: "2021-02-02T05:00:00+00:00"
last_action: "2021-02-23T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/6fd1c6a1-fdb9-4086-a999-e3ade8d5a721"
source_url: "http://alisondb.legislature.state.al.us/Alison/SESSBillStatusResult.aspx?BILL=HJR5"
source_hash: "93ca8fc9594e5ff4e8b1e27095db475322ee09b93720184d78b6728966d4ead1"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-al"]
---

# Alabama HJR 5 (2021rs) — Sales and use tax, aircraft refurbishing, exemption for parts used, extended after May 2022.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2021rs/PrintFiles/HJR5-int.pdf)
2. **Enrolled** (enrolled) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2021rs/PrintFiles/HJR5-enr.pdf)

## Sponsors

- Lee — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2021-02-02T05:00:00+00:00** Introduced and referred to the House of Representatives committee on Rules `introduction`
- **2021-02-09T05:00:00+00:00** Reported from Rules `committee-passage`
- **2021-02-09T05:00:00+00:00** Jones (M) motion to Adopt adopted Voice Vote `amendment-passage`
- **2021-02-09T05:00:00+00:00** Received in Senate and referred to the Senate committee on Rules `referral-committee`
- **2021-02-10T05:00:00+00:00** Reported from Rules `committee-passage`
- **2021-02-10T05:00:00+00:00** Waggoner motion to Adopt adopted Voice Vote `amendment-passage`
- **2021-02-11T05:00:00+00:00** Passed Second House `passage`
- **2021-02-11T05:00:00+00:00** Enrolled
- **2021-02-23T05:00:00+00:00** Signature Requested
- **2021-02-23T05:00:00+00:00** Clerk of the House Certification
- **2021-02-23T05:00:00+00:00** Delivered to Governor at 2:23 p.m. on February 23, 2021. `executive-receipt`
- **2021-02-23T05:00:00+00:00** Assigned Act No. 2021-28. `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/6fd1c6a1-fdb9-4086-a999-e3ade8d5a721`. Confidence: reported (aggregated from official Alabama legislature records).